SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
SECTION A. SALARY
Personnel expenses that will be invoiced to the contract.
SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
|EXPENSE CATEGORY |DOCUMENTATION REQUIRED |SPECIAL NOTES |
|SALARIES |Must include a breakdown sheet to include percentage (i.e. 10%, 20%) of the amount you are claiming. Name of employee, and amount, Must include add tape. |
|Salaries and Wages: direct employees of the contractor |Payroll detail (to include gross and net pay, and all deductions) registers |This is for Gross salaries/wages for the positions approved in the contract |
| |by each position for which reimbursement is being requested, signed by the |budget. If only a percentage of an employee’s time is spent on the contract |
| |authorized official or designee and must include detailed Paystubs, and |only that percentage is eligible for reimbursement. |
| |timesheets for the employees. | |
| | |In addition to payroll records, contractors must maintain (in local file) |
| |-Proof of payment |time sheets/cards that document time worked for any salaries/wages charged to|
| |-Must include a breakdown to include percentage (i.e. 10%, 20%) of the |an account. Salaried workers, who are paid a salary regardless of hours |
| |amount you are claiming. |worked, can sign a statement indicating that they fulfilled their job |
| |-Must include add tape. |obligations, rather than document actual number of hours worked on a daily |
| | |basis. |
SECTION B. Fringe
Fringe benefits that will be invoiced to the contract. Fringe Benefits can include the employer’s portions of Retirement, Insurance, FICA, Unemployment Insurance (SUTA), Workman’s Comp, etc. Note: Fringe benefits are not included in gross salary. Only the portion the employer pays, does not include the portion the employee pays.
SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
|EXPENSE CATEGORY |DOCUMENTATION REQUIRED |SPECIAL NOTES |
|FRINGE |Must include a breakdown sheet to include percentage (i.e. 10%, 20%) of the amount you are claiming, Name of Fringe, employee, and amount, and must |
| |include add tape. |
|Fringe: (direct employees of the contractor – employers share |Payroll detail registers/payroll summary reports by each position for which |This is only for additional fringes paid by the employer that are not |
|or employees’ contribution for additional fringes paid by the |reimbursement is being requested. and Paystubs and timesheets for the |included in the employee’s gross wages. It only pertains to positions funded|
|employer that are not included in employee’s gross wages). |employees. |in the contract. If only a percentage is funded, then only that percentage |
| |-Must include a breakdown to include percentage (i.e. 2.68%, 3.1%) of the |of the applicable fringes is eligible for reimbursement. |
| |amount you are claiming. | |
| |-Must include add tape. |Amount requested should be minus employee contributions. |
| |Detailed invoices for all Fringe Benefits (except FICA) (invoice should show| |
| |your percentages on Workman’s Comp and SUTA) |SUTA will be reimbursed Quarterly. You Can submit it separately if you |
| |-Proof of payment |prefer. SUTA will be reimbursed on the first 7,700 paid on employee listed. |
| |-Insurance invoice must show the amount paid for each employee. | |
| |SUTA invoice must be a detailed copy of the Quarterly Wage report. | |
SECTION C. TRAVEL EXPENSES
Expenditures for training and travel for contract related purposes as authorized in the contract and in accordance with State of Louisiana Travel Policies and Procedures (PPM 49) for expenses such as, mileage, meals, lodging, Attending conferences, etc..
SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
|EXPENSE CATEGORY |DOCUMENTATION REQUIRED |SPECIAL NOTES |
|TRAVEL |Must include a breakdown sheet to include percentage (i.e. 10%, 20%) of the amount you are claiming, list of all expense vouchers and amounts, and |
| |must include add tape. |
|All Travel: travel costs for transportation, tolls, parking fees|Copy of expense voucher signed/approved by the contractor. |All travel reimbursements must be contract related and is limited to |
|and commercial carrier fees. |Proof of payment |amounts set forth by the State of Louisiana travel policy (PPM49). |
| |Copy of all itemized receipts | |
| |Must include Start date and time, all points traveled, and include End date |All travel expense must be contract related. |
| |and time | |
| |Must include add tape. | |
|Travel Mileage: reimbursement to employees for mileage in |The documentation required for All Travel plus: |Reimbursement should reflect dates & times traveled, complete physical|
|personal vehicle for business use |Mileage records (includes both the beginning and ending odometer readings or a|addresses for destinations traveled and odometer readings. |
| |printout of web map) |Mileage reimbursement is $.53 per mile. All travel MUST be in |
| | |accordance with State Travel Regulations PPM 49 |
|Travel Subsistence: expenses incurred, other than routine |The documentation required for All Travel plus: |All travel reimbursements must be contract related and is limited to |
|travel, by an employee while away from domicile, including food,|Itemized receipts for lodging, conference registration, conference agenda, |amounts set forth by the State of Louisiana travel policy. |
|lodging and conference registration fees. |etc. | |
|Travel Vehicle Rental: used for business purposes for travel |The documentation required for All Travel plus: |Vehicle rental and gasoline reimbursements are limited. Refer to the |
|away from domicile including gasoline. |Itemized rental receipt and itemized gasoline receipts. |State of Louisiana travel policy (PPM49) |
| | |Vehicle must be returned with a full tank. The state does not |
| | |reimburse for the Fuel Charge charged by the Rental Company. |
SECTION D. OPERATING EXPENSES
Expenditures, other than personal or professional services, that is required in the operation of the contract. Operating services include, but are not limited to, expenditures such as advertising, utilities, telephone services, postage, printing, insurance, maintenance, building/copier rentals, dues and subscriptions, and communication services. A copy of lease agreement should be attached.
SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
|EXPENSE CATEGORY |DOCUMENTATION REQUIRED |SPECIAL NOTES |
|OPERATING SERVICES |Must include a breakdown sheet to include percentage (i.e. 10%, 20%) of the amount you are claiming. And a list of all invoices w/amounts claimed |
| |-Must include add tape. |
|Telephone and Utilities: All phones including cell phones. |Monthly invoices/statements including summary pages with detailed expenses from |Statements of charges are acceptable only if the vendor issues no |
| |the service provider. |other form of billings. |
| |-Proof of payment | |
| |-Must include a breakdown to include percentage (i.e. 10%, 20%) of the amount you|Reimbursement should be for the current charges. (does not include|
| |are claiming. |Late fees or past due) |
| |-Must include add tape. | |
|Copier Rental |Monthly invoices/statements with detailed expenses from the service provider. |Reimbursement should be for the current charges. (does not include|
| |-Proof of payment |Late fees or past due) |
| |-Must include a breakdown to include percentage (i.e. 10%, 20%) of the amount you| |
| |are claiming. | |
| |-Must include add tape. | |
|Postage, Service and Maintenance Contracts, Printing and Binding|Copies of itemized invoices or receipts. | |
| |-Proof of payment | |
| |-Must include a breakdown to include percentage (i.e. 10%, 20%) of the amount you| |
| |are claiming. | |
| |-Must include add tape. | |
SECTION E. SUPPLIES
Expenditures for articles and commodities which are consumed, to be consumed, or materially altered when used in the operations of a business.
SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
|EXPENSE CATEGORY |DOCUMENTATION REQUIRED |SPECIAL NOTES |
|SUPPLIES |Must include a breakdown sheet to include percentage (i.e. 10%, 20%) of the amount you are claiming. a list of all invoices w/amounts, and must |
| |include add tape. |
|Supplies and Materials: |Vendor itemized invoices/receipts | |
| |-Proof of payment | |
| |-Must include a breakdown to include percentage (i.e. 10%, 20%) of the amount you| |
| |are claiming. | |
| |-Must include add tape. | |
SECTION F. PROFESSIONAL
Expenditures for services provided in specialized or highly technical fields by sources outside of the contractor. Professional services include accounting and auditing, management consulting, engineering and architectural, drivers, instructors, legal, medical, and dental.
(Subcontracts and non-salaried personnel should be included in this section.)
SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
|EXPENSE CATEGORY |DOCUMENTATION REQUIRED |SPECIAL NOTES |
|PROFESSIONAL SERVICES |Must include a breakdown sheet to include percentage (i.e. 10%, 20%) of the amount you are claiming. a list of all invoices w/amounts, and must |
| |include add tape. |
|Management Consultant/Accounting: |Invoice from management/consultant/accountant that indicates the description of |A copy of the third party contract must be kept on file. |
| |work and the amount of fees. | |
| |-Proof of payment |Audits are eligible for reimbursement according to audit |
| |-Must include a breakdown to include percentage (i.e. 10%, 20%) of the amount you|guidelines. |
| |are claiming. | |
| |-Must include add tape. | |
SECTION G. OTHER CHARGES
Include expenditures peculiar to a contractor and not otherwise chargeable to another expenditure category. (i.e. Food, Clothes, games, activities, incentives, gift cards, door prizes, Promotional Items) MUST INCLUDE SIGN IN/ATTENDEE LIST
SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
|EXPENSE CATEGORY |DOCUMENTATION REQUIRED |SPECIAL NOTES |
|OTHER EXPENSES |Must include a breakdown sheet to include percentage (i.e. 10%, 20%) of the amount you are claiming, a list of all invoices w/amounts, and must include|
| |add tape. |
|Conference Meals: Meals provided at conferences funded by CTF |Copy of itemized invoice/receipts. |All reimbursements must be contract related and is limited to amounts |
|must follow Louisiana travel policy. |Copy of attendance daily sign in sheet(s). |set forth by the State of Louisiana travel policy. |
| |-Proof of payment | |
| |-Must include a breakdown to include percentage (i.e. 10%, 20%) of the amount | |
| |you are claiming. | |
| |-Must include add tape. | |
|CTF Sponsored Conferences, Meetings and Trainings: |Facility itemized invoices or receipts. Conference brochures and/or agendas. |All conference reimbursements are limited to amounts set forth by the |
| |Attendance daily sign in sheets. |State of Louisiana travel policy. |
| |-Proof of payment | |
| |-Must include a breakdown to include percentage (i.e. 10%, 20%, 100%) of the | |
| |amount you are claiming. | |
| |-Must include add tape. | |
| | | |
|Other Direct Costs: Costs associated with the operations of the|Vendor itemized invoices or receipts. |Expenses in Other Direct Costs must be approved LCTF. |
|contract not specifically defined in other categories. |-Proof of payment | |
| |-Must include a breakdown to include percentage (i.e. 10%, 20%) of the amount | |
| |you are claiming. | |
| |-Must include add tape. | |
SECTION H. EQUIPMENT
Include tangible assets purchased for use in the operations of an office such as, office machines and furniture. Cost would include purchase price, delivery charges, taxes, and other purchase related costs. Equipment is defined as any item of value and/or has a useful life of more than one (1) year. The value of equipment is defined by the user agency and funding source. Contractor is required to obtain prior approval required from CTF before making purchase. Any purchase of equipment without prior approval by CTF will NOT be approved for payment. (i.e. Cribs, car seats, computers, filing cabinet, Copier, stroller, bouncers)
SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
|EXPENSE CATEGORY |DOCUMENTATION REQUIRED |SPECIAL NOTES |
|EQUIPMENT |Must include a breakdown sheet to include percentage (i.e. 10%, 20%) of the amount you are claiming. And a list of all invoices, and must include add |
| |tape. |
|Purchase Equipment |-Proof of payment | |
| |-Must include a breakdown sheet to include percentage (i.e. 10%, 20%) of the | |
| |amount you are claiming. | |
| |-Must include add tape. | |
| |Director of LCTF must sign the Purchase Invoice | |
SECTION I. INDIRECT COST
Indirect costs should be no more than the agreed on budgeted amount of 10% of the total amount of the contract. (i.e. Administrative Expenses/bookkeeper including Fringe Benefits (list what they are))
SUPPORTING DOCUMENTATION GUIDELINES FOR EXPENSES
|EXPENSE CATEGORY |DOCUMENTATION REQUIRED |SPECIAL NOTES |
|INDIRECT COSTS |Must include a breakdown sheet to show the percentage of the amount you are claiming. a list of all invoices w/amounts, and must |
| |include add tape. |
|Indirect Costs (10% Admin Overhead) |Approved Indirect Cost Plan/Cost Allocation as approved in the |Attach a copy of budget for overhead expenses. |
| |contract budget. | |
| | |All invoices Must be within the month claimed. (If the month is |
| |Must provide itemized invoices to total the amount claimed. |July, then all invoices must be for goods and services performed|
| |Proof of payment |or delivered in July.) |
| |Must include add tape | |
| | | |
| |For Indirect Admin cost for employees such as an accountant, | |
| |please see the requirements for Personnel & Fringe Benefits. | |
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